SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA PT. ANEKA SUMBER TATA BAHARI DI SALAHUTU MALUKU TENGAH

Abstract

The absence of a separation between the function of making payroll and the function of paying salaries in the company has resulted in the implementation of the payroll system not running well. Which is only done by the finance department. Therefore, control has not met the elements of internal control. This study aims to determine how the Employee Payroll Accounting Information System is at PT. Aneka Sumber Tata Bahari. The data collection techniques used are interviews, observations and literature studies. By using a qualitative descriptive method, where this descriptive qualitative research method uses narratives to describe and illustrate certain phenomena and symptoms. The results of this study found that the payroll accounting information system at PT. Aneka Sumber Tata Bahari is still not running well, this is indicated by the absence of separation of duties between the function of making payroll and the function of paying salaries, related to the accounting records used, only using general journals, and employee income cards. Thus, there needs to be a separation of duties between the function of making payroll and the function of paying salaries. So that the elements of internal control in the organization, authorization systems, and healthy practices can run well.